SELECT
    EMP_CODE AS CODE,
    REPLACE(EMP_LAST_NAME || EMP_FIRST_NAME,' ','') AS NAME,
    REPLACE(EMP_ENG_NAME,' ','') AS ENG_NAME,
    case
        when EMP_ENG_NAME is NULL or EMP_ENG_NAME = '' then '未入力'
        else substr(REPLACE(EMP_ENG_NAME,' ',''),1,10)
    end AS CUTOUT_STR
FROM
    EMP AS A
ORDER BY
    CUTOUT_STR DESC,
    CODE DESC